4.47.1

Wherever provisional shipment has been allowed by the customs authorities, DEPB against such exports shall be issued only after the release of the shipping bill by the Customs. In such cases, application for DEPB shall be filed within six months from the date of release of such shipping bill or three months from the date of realisation, whichever is later.

(Pl. refer PN No.14/2002-07, Dt. 31/05/2002 for Exemption of SAD in case of unutilized DEPB for exports prior to 1.4.02)